2020 Sales Tax Rates in Canadian Provinces and Territories
The following table shows the general rates of provincial sales taxes
or HST for most purchases, and provides links to the provincial (or federal) web sites regarding provincial retail sales
taxes.
Prov/
Terr
2020 Rates
GST/HST
PST
AB
5% GST
n/a
BC
5% GST
7%
MB
5% GST
7%(2)
NB
15% HST
n/a
NL
15% HST
n/a
NS
15% HST
n/a
NT
5% GST
n/a
NU
5% GST
n/a
ON
13% HST
n/a(1)
PE
15% HST
n/a
QC
5% GST
9.975%
SK
5% GST
6%
YT
5% GST
n/a
(1) Ontario still has retail sales tax (RST) on insurance and on private sales
of used motor vehicles. See the link to Ontario Retail Sales Tax for
more information.
(2) Manitoba's 2020 Budget indicated the
retail sales tax rate would be lowered to 6% effective July 1, 2020.
However, this was later deferred until further notice, as per Taxation
Changes - 2020 Budget.
Businesses which sell taxable goods and/or services in each province are
required to register as a vendor to collect the provincial retail sales tax
where applicable.